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Academic Journal

Foreign Employment, Income Shifting, and Tax Uncertainty.

Authors : Drake, Katharine D.¹ (AUTHOR); Goldman, Nathan C.² (AUTHOR); Murphy, Francis³ (AUTHOR)

Source: Accounting Review. Mar2022, Vol. 97 Issue 2, p183-212. 30p. 3 Diagrams, 13 Charts.

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Academic Journal

Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility.

Authors : Li, Oliver Zhen^1,2 (AUTHOR); Liu, Hang³ (AUTHOR); Ni, Chenkai⁴ (AUTHOR)

Source: Accounting Review. May2021, Vol. 96 Issue 3, p403-430. 28p. 11 Charts, 2 Graphs.

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Academic Journal

Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers.

Authors : Hepfer, Bradford F. (AUTHOR); Wilde, Jaron H. (AUTHOR); Wilson, Ryan J. (AUTHOR)

Source: Accounting Review. Jul2020, Vol. 95 Issue 4, p219-262. 44p. 2 Diagrams, 11 Charts, 3 Graphs.

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Academic Journal

Implicit Corporate Taxes and Income Shifting.

Authors : Markle, Kevin S. (AUTHOR); Mills, Lillian F. (AUTHOR); Williams, Braden (AUTHOR)

Source: Accounting Review. May2020, Vol. 95 Issue 3, p315-342. 28p. 11 Charts.

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Academic Journal

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy.

Authors : Amiram, Dan¹ (AUTHOR); Bauer, Andrew M.² (AUTHOR); Frank, Mary Margaret³ (AUTHOR)

Source: Accounting Review. Sep2019, Vol. 94 Issue 5, p27-55. 29p. 8 Charts.

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Academic Journal

The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships.

Authors : Utke, Steven¹ (AUTHOR)

Source: Accounting Review. Jan2019, Vol. 94 Issue 1, p327-351. 25p. 1 Diagram, 7 Charts.

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Academic Journal

Measuring Tax-Sensitive Institutional Investor Ownership.

Authors : Blouin, Jennifer L.¹; Bushee, Brian J.¹; Sikes, Stephanie A.¹

Source: Accounting Review. 2017, Vol. 92 Issue 6, p49-76. 28p. 7 Charts.

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Academic Journal

Repatriation Tax Costs and U.S. Multinational Companies' Shareholder Payouts.

Authors : Nessa, Michelle L.¹

Source: Accounting Review. 2017, Vol. 92 Issue 4, p217-241. 25p. 2 Diagrams, 7 Charts.

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Academic Journal

Flexibility in Income Shifting under Losses.

Authors : Hopland, Arnt O.¹; Lisowsky, Petro²; Mardan, Mohammed³

Source: Accounting Review. May2018, Vol. 93 Issue 3, p163-183. 21p. 7 Charts.

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Academic Journal

Taxation and Corporate Risk-Taking.

Authors : Langenmayr, Dominika¹; Lester, Rebecca²

Source: Accounting Review. May2018, Vol. 93 Issue 3, p237-266. 30p. 1 Diagram, 8 Charts, 2 Graphs.

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